predecessors/owners of the properties. Ext.P6 is the basic land tax receipt issued in respect of the properties covered by Exts.P1 to P4 and Ext.P12 is the basic land tax receipt in respect of the property covered by Ext.P9. It is stated that residential houses are situated in the said property, having electricity connection as well as various improvements also have been made in the said properties. Though the properties have been duly mutated and basic land tax have been accepted from the respective predecessors of the petitioners, mutation and land tax are not been accepted from the petitioners by the respondents more particularly respondents 2 and 3, in spite of various request in that regard. As per Ext.P14 proceedings dated 09.06.2014, the Commissioner for Land Revenue, who is the head of the department has issued directions in the matter of provisional acceptance of basic land tax subject to further enquiry or result of court cases, if any, etc. A reading of Ext.P14 proceedings issued by the Commissioner of Land Revenue would make it clear that the said decision reflected therein has been rendered on the basis of the joint decision making process in that regard effected by the Hon'ble Minister for Revenue, Additional Chief Secretary to Government in the Revenue Department, and the Commissioner for Land Revenue. In spite of the same the 3rd respondent Village Officer
